Amendment of 26 CFR 301.6103(n)-1 to Incorporate Taxpayer Browsing Protection Act

Streszczenie

This final regulation requires persons to whom returns or return information is or may be disclosed as authorized by Sec. 301.6103(n)-1(a) (generally, contractors employed to perform tax administration services) to notify their officers and employees of the prohibitions against and penalties for unauthorized inspection of returns or return information.